1985 (12) TMI 261

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....  - The Revision Application filed before the Government of India against the Order-in-Appeal bearing No. S/49-2084/81M dated 16-1-1982 passed by the Appellate Collector of Customs, Bombay statutorily stood transferred to the Tribunal for being heard as an appeal. 2. The appellants' claim for refund of duty on shortlanded goods was rejected by the Assistant Collector as unsubstantiated ....

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....Suffice it to say that there was a mechanical approach on the part of the Appellate Collector. 3. Coming to the merit, the appellants had produced BPT short landing certificate. It is dated 5-1-1982. The order in original is dated 29-9-1981. Having regard to the date of the shortlanding certificate the appellants could not have produced the certificate before the Assistant Collector. It is a no....